Search
Town of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town … fund balances? Audit Period December 31, 2021 – April 25, 2025 Understanding the Audit Area A key measure of a town’s … guide the Board and officials as they develop the Town’s annual budgets. At the end of 2024, the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… as required. The audit covered licensing and inspection records for the period from January 1, 2017 through February … beyond the established 1- to 5-year inspection time frames by relying on a buffer. The buffer is intended to …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andArea #8 – Online Banking – Information Technology Governance
… targeted individual (or group of individuals) receives an email that either contains a malicious attachment or directs … Management Technology. 17 15 Phishing attacks use fake email messages or other techniques, sometimes pretending to … you into providing personal or financial information. The email may provide links to a counterfeit website and request …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… father was sentenced today to five years in prison and ordered to pay full restitution, New York State Comptroller Thomas P. … Gail S. Ennis, the United States Postal Inspection Service and the Federal Bureau of Investigation announced. From … father was sentenced today to five years in prison and ordered to pay full restitution …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityState Comptroller DiNapoli Releases Municipal & School Audits
… although the board did not authorize the treasurer to sign district checks with an electronic signature, the treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 million. The …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Number of Domestic Violence Victims Rises in 2022
… past decade. Need for Domestic Violence Services On the Rise The number of calls received by domestic violence and … the rest of the State Violations of Protective Orders make up only 8% of reports. Although counties outside the city …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-number-domestic-violence-victims-rises-2022DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… audits in August 2011 and July 2013 . Auditors discovered most of these recommendations were not addressed or only … implemented. “East Ramapo school district officials must do a better job managing their finances,” said DiNapoli. … because it did not file necessary financial information. Most recently, auditors determined the district has not …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsState Agencies Bulletin No. 2410
… is to provide agencies instructions for processing the 2026 Special Assignment to Duty Pay (SAD). Affected … Pursuant to the side letter contained in the 2021-2026 Agreements between the State of New York and the Civil … Association (CSEA) and a side letter contained in the 2023-2026 Agreement between the State of New York and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2410-2026-special-assignment-duty-pay-calendar-year-2025Comptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services – Adult Education Program and Professional Services (2016M-206) … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0VI.3.A Overview – VI. Budgets
… by various State statutes, depending on the type of transfer being performed. State Statutes State Finance Law … governs the movement of budget authority for the State University of New York (SUNY) appropriations. Education Law … for appropriations passed in a particular legislative session, authority can only be moved between appropriations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… as required. The audit covered licensing and inspection records for the period of January 1, 2017 through February … beyond the established 1- to 5-year inspection time frames by relying on a buffer. The buffer is intended to …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andState Comptroller DiNapoli Releases School District Audits
… cost benefit analysis to support it is not cost-effective. In addition, district officials did not establish Medicaid … 2013 and 2020 also had active network user accounts. In addition, auditors found nine generic accounts last used … district officials did not properly manage fund balance in accordance with statute. The board and district officials …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … Troy and Utica. Local governments must comply with New York State General Municipal Law (GML) and should do more … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… procedures, this audit shows that it can certainly do a lot more.” The Medicaid Drug Rebate Program (MDRP) was … the rebate procedures resulted in the state missing out on $183.7 million. The largest portion of money left on … to obtain rebates. DiNapoli’s audit found DOH missed out on $26.1 million in rebates from January 2017 to March …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesState Comptroller DiNapoli Releases School Audits
… software access controls were adequate. As a result, data and personal, private and sensitive information are at greater risk for unauthorized access, misuse or loss. In addition to finding sensitive information technology (IT) … financial software policies; establish an IT contingency plan; or provide IT security awareness training. Auditors …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Town of Altona Official Misused $23,500
… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle … money in the public till. We have referred our findings to Clinton County District Attorney Andrew Wylie.” DiNapoli’s … The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Auditing Travel/Conference Claims – Travel and Conference Expense Management
… trip, or taking a side trip, for personal reasons? Did the extension of travel add additional costs? For example, did … because he or she returned on a later flight due to an extension of the trip for personal reasons? Are there …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsXII.8.E Payment Assignments – XII. Expenditures
… section outlines the procedures agencies should follow to approve the assignment of contract payments to an individual or entity other than the original contract holder. Payment assignments are commonly due to financing arrangements or to fulfill liabilities to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsDiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… Tax collections for State Fiscal Year (SFY) 2021-22 totaled … today by New York State Comptroller Thomas P. DiNapoli. Tax collections for SFY 2021-22 were $38.8 billion higher … receipts in SFY 2021-22 include $16.4 billion in business tax collections from the new Pass-Through Entity Tax (PTET), …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… payment to the Federal government (e.g., Superintendent of Documents, Library of Congress) Voucher paying for postage or … registration when the check must accompany registration documents Court orders when the check must accompany court documents Circumstances when prepayments are required and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-code